Farjaudon, Anne-Laure; Morales, Jérémy - Université Paris-Dauphine (Paris IX) - 2011
Management control practices are influenced by different professional groups, their interpretations and power struggles …. We study a company whose strategy and daily management rely on non financial stakes, notably upon the concept of “brand …”. We show how management accountants introduce a financial measure of "brand", thus proposing a definition inspired by …